Tax policy in Georgia

Georgia generates the bulk of its tax revenue by levying a personal income tax and a sales tax. The state derives its constitutional authority to tax from Article VII of the state constitution.^[2][3]

Tax policy can vary significantly from state to state. States levy taxes to help fund the variety of services provided by state governments. Tax collections comprise approximately 40 percent of the states' total revenues. The rest comes from non-tax sources, such as intergovernmental aid (e.g., federal funds), lottery revenues and fees. The primary types of taxes levied by state governments include personal income tax, general sales tax, excise (or special sales) taxes and corporate income tax.^[4]

HIGHLIGHTS

In 2014, according to the Federation of Tax Administrators, Georgia collected $18.629 billion in tax revenues. The state's tax revenues per capita were $1,845, ranking 48th out of 51 states and the District of Columbia.[5][6]

Tax rates

Personal income tax

See also: Personal income tax

The personal income tax rates in Georgia for the 2015 tax year ranged from 1 percent to 6 percent. An individual's tax liability varies according to his or her tax bracket. A tax bracket is the income range to which a tax rate applies. In Georgia, there are six income tax brackets.^[7][8][9]

The table below summarizes personal income tax rates for Georgia and neighboring states in 2015. Numerical rankings are tabulated by excluding states with no personal income tax (as well as New Hampshire and Tennessee, which charge income tax only on dividends and interest) and are based on the highest possible tax rate for which an individual might be liable. Because some states are excluded from the rankings and a few share common uppermost rates, there are 34 numerical rankings, with 1 indicating the highest uppermost rate and 34 indicating the lowest.^[8]

Personal income tax rates, 2015
State	Tax rates		Number of brackets	Brackets		Ranking
	Lowest	Highest		Lowest	Highest
Georgia	1%	6%	6	$750	$7,001	18
Alabama	2%	5%	3	$500	$3,001	25
Florida	No state income tax
South Carolina	0%	7%	6	$2,910	$14,550	12
Tennessee	State income tax of 6% on dividends and interest income only
Note: For complete notes and annotations, please see the source below. Source: Tax Policy Center, "Individual State Income Tax Rates 2000-2015," accessed September 29, 2015

Personal exemptions

Verbatim fact check: Did amending the state constitution to cap income tax rates have a negative effect on Georgia’s bond ratings?

In response to an analysis that suggested amending the state constitution to lower the cap on income tax rates might jeopardize North Carolina’s bond ratings, State Sen. Bill Rabon claimed Georgia’s 2014 amendment to its constitution, which capped income tax rates at 6 percent, had no negative effect on that state’s bond ratings. We examined Georgia’s bond ratings before and after the adoption of the amendment, and Rabon is correct. Read Ballotpedia's Verbatim fact check »

States that collect a personal income tax allow individuals to claim personal exemptions on income taxes each year. The personal exemption indicates that only a person's income above a certain level is subject to taxation. A federal exemption began in 1913 when it was set at $3,000 (or nearly $67,000 in 2011 dollars). The income level rose to only $3,700 as of 2011, which means the exemption was at an overall lower value than in 1913. However, other features—such as regular deductions and tax credits—were added to the exemption, partially offsetting the decline in value.^[10]

Exemptions work by reducing the amount of an individual's taxable income. Both state and federal taxes allow exemptions. The state exemptions for Georgia and its neighboring states as reported by the Tax Policy Center are reported in the chart below.^[11]

In Georgia, state personal exemptions for single filers were equal to $2,700, which was second highest among its neighboring states that allowed income tax exemptions. Exemptions for those filing as a married couple were equal to $5,400 in 2015. Georgia regulations also allow filers to receive exemptions for dependents. These exemptions were equal to about $3,000 in 2015.^[12]

Personal exemptions, 2015
State	Single	Married	Dependents
				Georgia	$2,700	$5,400	$3,000
Alabama	$1,500	$3,000	$500
Florida	No state income tax
South Carolina (a)	$4,000	$8,000	$4,000
Tennessee	$1,250	$2,500	$0
Note: For complete notes and annotations, please see the source below. Source: Tax Policy Center, "Individual State Income Tax Rates 2000-2015," accessed September 29, 2015

Capital gains tax

See also: Capital gains tax

A capital gains tax is a tax levied on the profit gleaned from the sale of a capital asset. Examples of capital assets include stocks, businesses, land parcels, homes, personal items and more. Capital gains are taxable at both the federal and state levels. While the federal government taxes capital gains at a lower rate than regular personal income, states usually tax capital gains at the same rates as regular income. In Georgia, the uppermost capital gains tax rate was six percent. The combined uppermost federal and state tax rates totaled 28.6 percent, ranking 16th highest in the nation.^[13][14][15]

The table below summarizes uppermost capital gains tax rates for Georgia and neighboring states in 2015.

Uppermost capital gains tax rates by state, 2015
State	State uppermost rate	Combined uppermost rate	Ranking
				Georgia	6%	28.60%	16
Alabama	5%	27.40%	37
Florida	0%	25%	42
South Carolina	7%	27.30%	38
Tennessee	0%	25%	42
U.S. AVERAGE		28.70%
Note: For complete notes and annotations, please see the source below. Source: Tax Foundation, "The High Burden of State and Federal Capital Gains Tax Rates," accessed September 29, 2015

Sales tax

See also: Sales tax

Almost all states employ a statewide sales tax, which ranges from 2.9 percent in Colorado to 7.5 percent in California. Additionally, many states allow the levying of local sales taxes, which are then added to the state's tax.

Georgia's state sales tax was 4 percent in 2015. The average local tax was about 2.96 percent, meaning that the average combined sales tax was about 6.96 percent. This was the 24th highest combined sales tax in the country in 2015, and was the second lowest among its neighboring states. The table below displays the state tax rates, average local tax rates, and average combined tax rates for Georgia and its neighboring states.

Combined sales tax rates, 2015
State	State sales tax	Average local sales tax (a)	Combined	Ranking
Georgia	4.00%	2.96%	6.96%	24
Alabama	4.00%	4.91%	8.91%	3
Florida	6.00%	0.65%	6.65%	29
South Carolina	6.00%	1.13%	7.13%	18
Tennessee	7.00%	2.45%	9.45%	1
"(a) City, county, and municipal rates vary. These rates are weighted by population to compute an average local tax rate." Source: The Tax Foundation, "State and local sales tax rates, 2015," accessed November 5, 2015

The sales tax rate in Georgia for tax year 2015 was 4 percent. The table below summarizes sales tax rates for Georgia and neighboring states in 2015. The table also notes the state's policy with respect to types of items commonly exempted from sales tax (i.e., food, prescription drugs and nonprescription drugs).^[6]

Sales tax rates, 2015
State	Sales tax rate	Exemption status
		Food	Prescription drugs	Nonprescription drugs
Georgia	4%	Exempt1	Exempt	Taxable
Alabama	4%	Taxable	Exempt	Taxable
Florida	6%	Exempt	Exempt	Exempt
South Carolina	6%	Exempt	Exempt	Taxable
Tennessee	7%	5% (taxed at a reduced rate)	Exempt	Taxable
Source: Tax Policy Center, "Sales Tax Rates 2000-2015," accessed September 30, 2015 "Food sales subject to local taxes."[6]

Excise taxes

See also: Excise taxes

Excise taxes, also known as selective sales or differential commodity taxes, are levied for the sales of specific goods or services. Excise taxes are considered indirect taxes because they are not charged directly to individuals. In most cases, the excise tax is paid by the producer or seller of an item. The cost of the tax is then included in the sale price of the item and passed on to the consumer. The tables below provide excise tax rates for motor fuel, alcohol and cigarettes in Georgia and neighboring states. In Georgia, excise tax revenues comprised 12 percent of total tax collections in 2013.^{[16][17][18][19]}

Fuel excise tax rates, 2015 (in cents per gallon)
State	Gasoline			Diesel			Gasohol
	Excise tax	Other taxes	Total tax	Excise tax	Other taxes	Total tax	Excise tax	Other taxes	Total tax
Georgia	7.5¢	11.8¢	19.3¢	7.5¢	13.8¢	21.3¢	7.5¢	11.8¢	19.3¢
Alabama	16¢	2¢	18¢	19¢	0¢	19¢	16¢	2¢	18¢
Florida	4¢	13.1¢	17.1¢	4¢	27.3¢	31.3¢	4¢	12.9¢	16.9¢
South Carolina	16¢	0.75¢	16.75¢	16¢	0.75¢	16.75¢	16¢	0.75¢	16.75¢
Tennessee	20¢	1.4¢	21.4¢	17¢	1.4¢	18.4¢	20¢	1.4¢	21.4¢
Note: For full annotations, see the source below. Source: Tax Policy Center, "State Motor Fuel Tax Rates 2000-2011, 2013-2015," accessed September 30, 2015

Alcohol excise tax rates, 2015 (in dollars per gallon)
State	Liquor		Wine		Beer
	Tax rate	Does general sales tax apply?	Tax rate	Does general sales tax apply?	Tax rate	Does general sales tax apply?
Georgia	$3.79	Yes	$1.51	Yes	$0.32	Yes
Alabama	See footnote1	Yes	$1.70	Yes	$0.53	Yes
Florida	$6.50	Yes	$2.25	Yes	$0.48	Yes
South Carolina	$2.72	Yes	$0.90	Yes	$0.77	Yes
Tennessee	$4.40	Yes	$1.21	Yes	$1.15	Yes
1"In 17 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits." 2"General sales tax applies to on-premise sales only." 3"Rhode Island tax rate scheduled to decrease to $3.75 on July 1, 2015." 4"Washington privatized liquor sales effective June 1, 2012." 5"All wine sales are through state stores. Revenue in these states is generated from various taxes, fes, price mark-ups, and net profits." Note: For full annotations, see the source below. Source: Tax Policy Center, "Alcohol Rates, 2000-2010, 2013-2015," accessed September 30, 2015

State cigarette taxes, 2015 (in cents per pack)
State	Tax rate	National ranking
			Georgia	37¢	48
Alabama	42.5¢	47
Florida	133.9¢	27
South Carolina	57¢	42
Tennessee	62¢	39
Note: For full annotations, see the source below. Source: Tax Policy Center, "State Cigarette Taxes, 2015," accessed September 30, 2015

Corporate income tax

See also: Corporate income tax

Corporate income tax is the tax levied by a state on a company's profits. In tax year 2015, Georgia levied a 6 percent corporate income tax. The table below lists the corporate income tax rates for Georgia and neighboring states in 2015.^[20][21]

Corporate income tax rates, 2015
State	Tax rate	Brackets		Number of brackets
		Lowest	Highest
Georgia	6%	Flat rate		1
Alabama	6.5%	Flat rate		1
Florida	5.5%	Flat rate		1
South Carolina	5%	Flat rate		1
Tennessee	6.5%	Flat rate		1
Note: For complete notes and annotations, please see the source below. Source: Tax Foundation, "State Corporate Income Tax Rates and Brackets for 2015," accessed October 7, 2015

Business tax climate

In October 2014, the Tax Foundation released a report evaluating business tax systems in the states for fiscal year 2015. The report's authors graded the states by analyzing more than 100 variables in five general tax areas: corporate taxes, personal income taxes, sales taxes, unemployment insurance taxes and property taxes. States were scored on a scale of zero to 10, with a score of zero indicating the worst business tax structure and a score of 10 indicating the best. States were then ranked on a scale of one to 50, with a ranking of one indicating the state with the best business tax climate and a score of 50 indicating the state with the worst.^[22]

In fiscal year 2015, Georgia's business tax climate was ranked 36th in the nation. The table below provides scores and rankings for Georgia and neighboring states. To access the full report, click here.^[22]

Business tax climate rankings, fiscal year 2015
State	2014		2015		Change from 2014 to 2015
	Rank	Score	Rank	Score	Rank	Score
Georgia	35	4.81	36	4.78	-1	-0.03
Alabama	25	5.1	28	5.02	-3	-0.08
Florida	5	6.89	5	6.91	0	0.02
South Carolina	36	4.8	37	4.76	-1	-0.04
Tennessee	15	5.52	15	5.48	0	-0.04
Note: For complete notes and annotations, please see the source below. Source: Tax Foundation, "2015 State Business Tax Climate Index," October 28, 2014

Property tax

See also: Property tax

Most often, property tax applies to real estate, although some states levy property taxes on other types of personal property, such as automobiles. Generally speaking, an individual's property tax liability is determined by the tax rate and the tax base, which is "determined by both the assessed value of the property and ... the share of the assessed value that is subject to tax." To learn more about property taxes, including tabulation methods, see this page.^[23][24][25]

Property taxes comprise the lion's share of local government revenues. In 2010, property taxes accounted for 75 percent of the tax revenues collected by local government entities (such as cities, counties, school districts, etc.). States, on the other hand, generate very little revenue from property taxes. Property tax rates can vary substantially from locality to locality within a state.^[23][24]

The table below provides the mean amount of property taxes paid, as well as property tax as a mean percentage of home value, for Georgia and neighboring states for 2012. In terms of mean property taxes paid, Georgia ranked second highest when compared to neighboring states.^[23]

Mean property taxes paid per state, 2012
State	Mean property taxes paid	Property tax as a percent of home value
Georgia	$1,698	1.06%
Alabama	$631	0.46%
Florida	$1,779	1.16%
South Carolina	$858	0.57%
Tennessee	$1,372	0.91%
Source: Tax Policy Center, "Residential Property Taxes in the United States," November 18, 2013

The table below lists per capita state and local property tax collections for Georgia and neighboring states for fiscal year 2012. According to the Tax Foundation, which compiled the data below, Georgia ranked 33rd in the country in terms of property tax collections per capita.^[26]

State and local property tax collections per capita, 2012
State	Collections per capita	Ranking
			Georgia	$1,050	33
Alabama	$531	51
Florida	$1,281	28
South Carolina	$1,039	34
Tennessee	$799	43
Source: Tax Foundation, "Facts and Figures 2015: How Does Your State Compare?" accessed October 5, 2015

Estate and inheritance taxes

See also: Estate and inheritance taxes

Georgia does not levy any estate or inheritance taxes, although residents are subject to the federal estate tax.^[27]

Tax revenues

See also: Georgia state budget and finances

The table below summarizes general fund revenue sources for Georgia and neighboring states in 2013. All figures are rendered in millions of dollars (for example, $1,500 translates to $1,500,000,000). Per capita figures have not been abbreviated.^[28]

General fund revenue sources, 2013
State	Sales tax	Personal income tax	Corporate income tax	Other taxes and fees	Grand total	Per capita revenues
Georgia	$5,226	$8,486	$706	$3,562	$17,980	$1,799.41
Alabama	$1,945	$3,104	$376	$1,889	$7,314	$1,513.12
Florida	$18,302	$0	$2,233	$4,486	$25,021	$1,279.66
South Carolina	$2,448	$2,796	$265	$742	$6,251	$1,309.15
Tennessee	$6,643	$126	$1,083	$3,551	$11,403	$1,755.39
Source: National Association of State Budget Officers, "State Expenditure Report: Examining Fiscal 2011-2013 State Spending," accessed September 24, 2014

The table below lists tax collections by source as a percentage of total collections for Georgia and neighboring states in 2013.^[3]

Tax collections by source as a percentage of total tax collections, 2013
State	Property tax	Sales tax	Select sales (excise) taxes	Personal income tax	Corporate income tax	Other taxes
Georgia	0.3%	29.7%	12%	49.3%	4.5%	4.2%
Alabama	3.5%	25.2%	25.6%	34.6%	4.1%	7%
Florida	0%	60.1%	22.4%	0%	6%	11.5%
South Carolina	0.1%	36.7%	14.6%	38.5%	4.4%	5.6%
Tennessee	0%	53.6%	20.2%	2.1%	10.2%	13.9%
Source: Tax Policy Center, "State Tax Collection Shares by Type 2000-2013," June 20, 2014

Tax ballot measures

Voting on taxes
Ballot measures
By state
By year
Not on ballot
Local City taxes County taxes School taxes Property taxes Sales taxes Income taxes Other taxes

See also: Taxes on the ballot and List of Georgia ballot measures

Ballotpedia has tracked the following ballot measures relating to taxes in Georgia.

1. Georgia Beer Licensing, Referendum 2 (May 1935)
2. Georgia Brantley County School Tax, Amendment 5 (1938)
3. Georgia Business Inventory Exemption, Referendum A (2010)
4. Georgia Charitable Institutions Tax Exemptions, Referendum C (2006)
5. Georgia Chatham County Education Tax, Amendment 11 (1950)
6. Georgia Chatham County Licensing Tax, Amendment 43 (1952)
7. Georgia Chatham County School Tax, Amendment 11 (August 1945)
8. Georgia Chatham County School Tax, Amendment 42 (June 1941)
9. Georgia City of Atlanta Tax Exemptions, Amendment 24 (1950)
10. Georgia City of Fitzgerald Taxes, Amendment 15 (June 1939)
11. Georgia City of Macon Tax, Amendment 27 (June 1941)
12. Georgia City of Macon Tax Exemptions, Amendment 17 (June 1941)
13. Georgia Classification of Heavy Equipment, Amendment 7 (1992)
14. Georgia Classification of Marine Vessels, Amendment 6 (2000)
15. Georgia Cobb County Fire Districts, Amendment 6 (1938)
16. Georgia Cobb County Fire Prevention Tax, Amendment 16 (1952)
17. Georgia Consolidation of Taxes, Amendment 1 (April 1949)
18. Georgia County Authority to Levy Taxes, Amendment 15 (1938)
19. Georgia County Education Taxes, Amendment 7 (1954)
20. Georgia County License Fees, Amendment 11 (1964)
21. Georgia County School District Tax Exemptions, Amendment 18 (1972)
22. Georgia County School Lunch Tax, Amendment 5 (1958)
23. Georgia County Tax Collection, Amendment 32 (1978)
24. Georgia County Taxes, Amendment 7 (1978)
25. Georgia County Taxes and Bonds, Amendment 9 (1930)
26. Georgia DeKalb County Education Tax, Amendment 18 (1943)
27. Georgia DeKalb County Homestead Tax, Amendment 27 (1954)
28. Georgia DeKalb County Tax, Amendment 12 (August 1945)
29. Georgia DeKalb County Taxes, Amendment 17 (1950)
30. Georgia Default on Taxes and Public Office, Amendment 1 (2002)
31. Georgia Definition of Income for Tax Exemptions, Amendment 18 (1976)
32. Georgia Definition of Income for Tax Exemptions, Amendment 34 (1978)
33. Georgia Development Districts, Amendment 7 (1986)
34. Georgia Education Tax Levy Limits, Amendment 5 (1960)
35. Georgia Education Taxes for Redevelopment, Amendment 2 (2008)
36. Georgia Elderly Homestead Tax Exemptions, Referendum D (2006)
37. Georgia Enterprise Zones, Amendment 3 (1996)
38. Georgia Farm Tax Exemptions, Referendum A (2006)
39. Georgia Flood Control Tax Exemptions, Amendment 6 (1930)
40. Georgia Floyd County School Tax, Amendment 11 (1938)
41. Georgia Floyd County Taxes, Amendment 6 (August 1945)
42. Georgia Forest Preservation, Amendment 1 (2008)
43. Georgia Fuel Tax for Highways, Amendment 1 (1960)
44. Georgia Fulton County Educational Tax, Amendment 10 (August 1945)
45. Georgia Fulton County Homestead Tax, Amendment 32 (1954)
46. Georgia Fulton County License Tax, Amendment 7 (August 1945)
47. Georgia Fulton County Tax Collection, Amendment 18 (1952)
48. Georgia Fulton County Tax Collection, Amendment 22 (1950)
49. Georgia Fulton County Tax Commissioner, Amendment 14 (1952)
50. Georgia Fulton County Tax Exemptions, Amendment 26 (1950)
51. Georgia Fulton County Taxes for Pensions, Amendment 3 (1930)
52. Georgia Glynn County Taxes, Amendment 41 (1952)
53. Georgia Henry County Homestead Exemptions, Amendment 5 (1982)
54. Georgia Homestead Exemption, Amendment 9 (1964)
55. Georgia Homestead Exemptions, Referendum A (1994)
56. Georgia Homestead Exemptions for Seniors, Amendment 11 (1968)
57. Georgia Homestead Exemptions for Seniors, Amendment 8 (1980)
58. Georgia Homestead Exemptions for Spouses of Veterans, Referendum C (2000)
59. Georgia Homestead Exemptions for Veterans, Amendment 12 (1964)
60. Georgia Homestead Exemptions for Veterans, Amendment 18 (1978)
61. Georgia Homestead Exemptions for Veterans, Amendment 1 (1958)
62. Georgia Homestead Exemptions for Veterans, Amendment 4 (1970)
63. Georgia Homestead Exemptions for Veterans, Amendment 7 (1984)
64. Georgia Homestead Exemptions for Veterans, Amendment 9 (1968)
65. Georgia Homestead Freeze Exemptions, Referendum F (2006)
66. Georgia Homestead Tax Exemptions, Amendment 7 (1970)
67. Georgia Homestead Tax Exemptions, Referendum B (1998)
68. Georgia Income Limit for Homestead Exemptions, Referendum A (2002)
69. Georgia Income Tax, Amendment 4 (1930)
70. Georgia Income Tax Rate Cap, Amendment A (2014)
71. Georgia Independent School District Tax Exemptions, Amendment 17 (1972)
72. Georgia Industrial Tax Exemptions, Amendment 4 (1924)
73. Georgia Intangible Tax Liability, Referendum 1 (1990)
74. Georgia Intangible Tax Repeal, Amendment 1 (1996)
75. Georgia Inventory Tax Exemptions, Amendment 5 (1976)
76. Georgia Irwin County Taxes, Amendment 3 (August 1945)
77. Georgia Joint Hospital Contracts and Taxes, Amendment 27 (1943)
78. Georgia Life Insurance Company Taxation, Amendment 13 (1980)
79. Georgia Livestock Tax Exemptions, Amendment 12 (1978)
80. Georgia Local Sales Tax, Amendment 5 (1990)
81. Georgia Marriage License Levy, Amendment 12 (1960)
82. Georgia Mobile Home Classification, Amendment 19 (1976)
83. Georgia Motor Vehicle Tax Exemptions, Referendum 2 (1984)
84. Georgia Motor Vehicle Tax Exemptions for Veterans, Amendment 8 (1978)
85. Georgia Motor Vehicle Taxation, Amendment 8 (1964)
86. Georgia Municipal Powers, Amendment 7 (1980)
87. Georgia Pension Tax, Amendment 15 (1958)
88. Georgia Personal Property Tax Exemptions, Amendment 14 (1964)
89. Georgia Pierce County Taxes for Schools, Amendment 8 (1930)
90. Georgia Poll Tax, Amendment 2 (1932)
91. Georgia Private College Buildings Tax Exemption, Referendum 1 (2014)
92. Georgia Property Assessment, Amendment 20 (1952)
93. Georgia Property Classification, Amendment 1 (1980)
94. Georgia Property Exemptions for Nonprofit Corporations, Referendum 1 (1984)
95. Georgia Property Tax, Amendment 1 (1936)
96. Georgia Property Tax Classification, Amendment 4 (1932)
97. Georgia Property Tax Exemptions, Amendment 11 (1978)
98. Georgia Property Tax Exemptions, Amendment 16 (1958)
99. Georgia Property Tax Exemptions, Amendment 3 (1954)
100. Georgia Property Tax Exemptions, Amendment 3 (1970)
101. Georgia Property Tax Exemptions, Amendment 7 (1952)
102. Georgia Property Tax Exemptions, Referendum 1 (1986)
103. Georgia Property Tax Exemptions, Referendum C (2002)
104. Georgia Property Tax Exemptions for Nonprofits, Amendment 15 (1980)
105. Georgia Property Tax Exemptions for Nonprofits, Amendment 17 (1978)
106. Georgia Property Taxes, Amendment 3 (1952)
107. Georgia Property Taxes on Inventory, Amendment 11 (1970)
108. Georgia Question B (2002)
109. Georgia Question C (2002)
110. Georgia Richmond County Board of Tax Assessors, Amendment 50 (1956)
111. Georgia Sales Tax Increase to Fund Transportation Projects, Referendum 1 (July 2012)
112. Georgia Sales Tax for Schools, Amendment 2 (1996)
113. Georgia Solar Energy Tax Exemptions, Amendment 6 (1976)
114. Georgia State School Lunch Tax, Amendment 14 (1958)
115. Georgia State Spending and Tax Increases, Amendment 4 (July 1996)
116. Georgia Surviving Spouse Tax Exemptions, Referendum E (2006)
117. Georgia Tax Exemption for Historic Military Aircraft, Referendum B (2006)
118. Georgia Tax Exemption for Spouses of Military Personnel, Referendum B (2002)
119. Georgia Tax Exemptions for Agricultural Products, Amendment 6 (1974)
120. Georgia Tax Exemptions for Agricultural Property, Referendum A (1998)
121. Georgia Tax Exemptions for Blueberry Plants, Referendum B (1994)
122. Georgia Tax Exemptions for Commercial Fishing Vessels, Referendum D (2002)
123. Georgia Tax Exemptions for Electric Corporations, Amendment 54 (June 1941)
124. Georgia Tax Exemptions for Elks Lodges, Referendum D (2000)
125. Georgia Tax Exemptions for Farm Equipment, Referendum A (2000)
126. Georgia Tax Exemptions for Fraternal Organizations, Referendum B (1996)
127. Georgia Tax Exemptions for Healthcare Facilities, Amendment 8 (1970)
128. Georgia Tax Exemptions for Homes for the Mentally Handicapped, Referendum 3 (1984)
129. Georgia Tax Exemptions for Hospitals, Amendment 10 (1972)
130. Georgia Tax Exemptions for Intangible Property, Amendment 13 (1943)
131. Georgia Tax Exemptions for Manual Laborers, Referendum B (2000)
132. Georgia Tax Exemptions for Peanuts, Amendment 13 (1970)
133. Georgia Tax Exemptions for Personal Property, Referendum E (2002)
134. Georgia Tax Exemptions for Pollution Reduction Facilities, Amendment 7 (1966)
135. Georgia Tax Exemptions for Prisoners of War, Referendum E (1998)
136. Georgia Tax Exemptions for Religious Groups, Referendum A (1996)
137. Georgia Tax Exemptions for Religious Organizations, Amendment 6 (1970)
138. Georgia Tax Exemptions for Religious Organizations, Referendum C (1998)
139. Georgia Tax Exemptions for Senior Residence Homes, Amendment 22 (1976)
140. Georgia Tax Exemptions for Seniors, Amendment 13 (1974)
141. Georgia Tax Exemptions for Seniors, Amendment 16 (1972)
142. Georgia Tax Exemptions for Seniors, Referendum 1 (March 1988)
143. Georgia Tax Exemptions for Veterans, Referendum D (1998)
144. Georgia Tax Exemptions for Veterans Organizations, Referendum A (July 1994)
145. Georgia Tax Exemptions for Water and Sewage Facilities, Amendment 9 (1970)
146. Georgia Tax Incentives for Property Redevelopment, Amendment 3 (2002)
147. Georgia Tax Office Consolidation, Amendment 5 (1924)
148. Georgia Tax Rates for Commercial Dockside Facilities, Amendment 5 (2002)
149. Georgia Tax Rates for Hazardous Waste Properties, Amendment 4 (2002)
150. Georgia Tax Relief for Homeowners, Amendment 2 (2000)
151. Georgia Tax Valuations for Residential Developments, Amendment 2 (2002)
152. Georgia Tax for Peace Officer Retirement, Amendment 12 (1958)
153. Georgia Taxes for Conservation, Amendment 10 (1938)
154. Georgia Taxes for Education, Amendment 7 (1926)
155. Georgia Taxes for Pensions, Amendment 5 (1954)
156. Georgia Taxes for Public Transportation, Amendment 14 (1966)
157. Georgia Taxes for Public Transportation, Amendment 9 (1962)
158. Georgia Taxes for School Lunches, Amendment 13 (1962)
159. Georgia Taxes for School Personnel and Facilities, Amendment 12 (1972)
160. Georgia Taxes for School Uniforms, Amendment 4 (1980)
161. Georgia Taxes for Teacher Retirement System, Amendment 14 (1943)
162. Georgia Uses of Revenue from Taxes on Fireworks, Amendment 4 (2016)
163. Georgia Vehicle Tax Exemptions for Veterans, Amendment 14 (1972)
164. Georgia Vidalia Development Authority, Amendment 13 (1964)

Recent news

The link below is to the most recent stories in a Google news search for the terms Georgia taxes. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles; they are included to provide readers with the most recent news articles on the subject. Click here to learn more about this section.

Contact information

Georgia Department of Revenue

1800 Century Boulevard

Atlanta, GA 30345

Phone: 404-417-2100

Website: https://etax.dor.ga.gov/default.aspx

See also

• Georgia
• Georgia state budget and finances
• Personal income tax
• Sales tax
• Corporate income tax
• Property tax

External links

• Tax Policy Center
• Federation of Tax Administrators
• Tax Foundation

Footnotes

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This article is curated by the Public Policy Desk: Jerrick Adams • Sarah Groat • Taylor Kempema • Adam Vaughn Contact the desk